I'm a bit late to the conversation... I'm a huge IPA fan and have had the luxury to try over a 1000 different ones. I also brew my own and based on a few comments in this thread, it's obvious a few others do as well.
A lot of great IPAs have been mentioned, however, in my opinion, Tree House Brewing Company (MA) easily makes the best IPAs. The originals and variations of King Julius, Julius, Very Hazy, Very Green, Juice Machine, and Doubleganger are all outstanding. These beers are all rated among the best in the world.
Pliny the Younger from Russian River (CA), Headroom from Trillium (MA), and Heady Topper from The Alchemist (VT) are also among the best.
Cheers!
About 75% of the time I actually get to try one of the legendary beers, I'm usually a little disappointed. 3 Floyd's, RR Pliny the elder, alchemist heady topper and focal banger, etc. are all great beers but nothing mind blowing. I can't remember the last time I had one of these whales and was blown away.